首楞嚴義疏注經 3.256

3.256

無身非覺破也。有身無觸尚不成知，有觸無身故非能覺。非身，無身也。下根境互亡破也。

This is refutation through non-awareness without a body. Having a body without tangibles still does not constitute cognition; having tangibles without a body therefore cannot be awareness. 'Non-body' means having no body. Below refutes by mutual negation of faculty and object.